[Mobile book] Guiacute;a praacute;ctica de IVA 2016 (Spanish Edition)


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Guiacute;a praacute;ctica de IVA 2016 (Spanish Edition)

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Author : Joseacute; Peacute;rez Chaacute;vez, Raymundo Fol Olguiacute;n
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Description : Uno de los tributos que maacute;s repercusiones tiene en las finanzas puacute;blicas del paiacute;s es el impuesto al valor agregado (IVA); no obstante, desde nuestro punto de vista, el material bibliograacute;fico enfocado al estudio de este impuesto es escaso en comparacioacute;n con el anaacute;lisis de otras contribuciones como, por ejemplo, el ISR y esto se debe a las caracteriacute;sticas del IVA; sin embargo, en el caacute;lculo de los pagos definitivos del IVA intervienen diversos elementos, tales como el IVA trasladado, el IVA retenido, el IVA acreditable y los saldos a favor de IVA de periodos anteriores.Conscientes de esto, Tax Editores presenta la Guiacute;a praacute;ctica de IVA, en la que a traveacute;s de ejemplos praacute;cticos se lleva a cabo un anaacute;lisis de las disposiciones contenidas en la Ley del Impuesto al Valor Agregado, partiendo desde los supuestos que deben ser considerados para saber si una actividad estaacute; sujeta al impuesto y hasta el momento en el que los contribuyentes determinen el monto del IVA que deban enterar en sus pagos mensuales definitivos.La obra incluye un glosario cuya finalidad es que el lector cuente con un material que le permita conocer los conceptos utilizados en este libro, asiacute; como un apeacute;ndice de los criterios normativos del SAT vigentes y relacionados con el IVA; en este apeacute;ndice se puede consultar el texto iacute;ntegro de los referidos criterios.La obra estaacute; dirigida, principalmente, a los estudiantes de la materia fiscal, a los profesores de impuestos federales, a los despachos de contadores puacute;blicos y, en general, a las personas que esteacute;n interesadas en conocer este tributo fiscal tan importante para nuestro paiacute;s.

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